Item 2.02. Results of Operations and Financial Condition.

Cummins Inc. and its consolidated subsidiaries are hereinafter sometimes referred to as "we," "our," "us" or "the Company."

The Company's fourth quarter and full year 2012 net income attributable to Cummins Inc. and diluted per share results are now each $12 million and $0.07 lower than reported on February 6, 2013. A $20 million, net adjustment is reflected in "Other operating income (expense), net" on the Condensed Consolidated Statements of Income and in "Accrued expenses" on the Condensed Consolidated Balance Sheets. The adjustment did not impact the results of the Company's operating segments or the Condensed Consolidated Statements of Cash Flows. In addition, income tax expense decreased $8 million for both periods. These adjustments have been incorporated into our fourth quarter and full year results and will be reflected in our 2012 Form 10-K, which we will file later today. For more information, a copy of the revised financial statements is attached hereto as Exhibit 99 and is furnished herewith.

Item 9.01. Financial Statements and Exhibits.

(d) The following exhibit is furnished herewith:

99-Press Release dated February 20, 2013